Footnote 2: 110% if less than two-thirds of your gross income for 2011 and 2012 is from farming or fishing and your 2011 adjusted gross income was more than $150,000 ($75,000 if your filing status for 2012 is married filing a separate
return).

IF Yes Continue To Process (a)

IF No Continue To Process (b)

Process (a)

You are NOT required to pay estimated tax.

Continue To End

Process (b)

You MUST make estimated tax payment(s) by the required due date(s). See When To Pay Estimated
Tax.